s manually. What is the time period for sanction of the same and under what provisions ? What are the documents need to be verified for sanction of the refund ? Experts, Pl.throw light on this subject as it is confusing. Somebody is telling that such .....

der GST regime is mention in circular no. 17/2017 and Notification No. 55/2017 DT. 15/11/2017. The procedure is only for those who export goods/services using LUT/Bond, without payment of IGST and having unutilized input credit. - Reply By Gorantla B .....